Document Content

THE MINISTRY OF FINANCE

THE MINISTRY OF FINANCE

DECISION No. 160/2000/QD-BTC OF SEPTEMBER 29, 2000 PROMULGATING THE LIST OF COMMODITIES AND IMPORT TAX RATES FOR IMPLEMENTATION OF THE SCHEDULED PROCESS OF IMPORT TAX REDUCTION UNDER THE TEXTILE AND GARMENT AGREEMENT SIGNED BETWEEN VIETNAM AND THE EUROPEAN UNION (EU) COUNTRIES FOR THE 2000-2005 PERIOD

THE MINISTER OF FINANCE

Pursuant to the Government�s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government�s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the tax rate bracket specified in the Import Tariff according to the list of taxable commodity groups promulgated together with Resolution No.63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;

Pursuant to the Law on Export Tax and Import Tax of December 26, 1991 and the Law Amending and Supplementing the Law on Export Tax and Import Tax of July 5, 1993 and Law No.04/1998/QH10 of May 20, 1998;

Pursuant to the Textile and Garment Trading Agreement between the Socialist Republic of Vietnam and the European Union initialed on December 15, 1992 and the exchange letters for supplementary signing of this Agreement;

Pursuant to the Prime Minister�s instructions in the Government�s Official Dispatch No.419/CP-QHQT of May 3, 2000 ratifying the negotiation results on textiles and garment with the EU and Official Dispatch No.699/CP-KTTH of August 3, 2000 ratifying the scheduled process of import tax reduction for implementation of the Textile and Garment Trading Agreement with the EU;

At the proposal of the General Director of Tax,

DECIDES:

Article 1.- To promulgate together with this Decision the list of commodities and import tax rates of commodity items for the implementation in the 2000-2005 period of the Textile and Garment Trading Agreement between the Socialist Republic of Vietnam and the European Union initialed on December 15, 1992 and exchange letters for supplementary signing of this Agreement.

Article 2.- The list of commodities and import tax rate of each commodity item mentioned in Article 1 of this Decision shall apply only when such commodity item is granted the certificate of origin from the European Union (EU) countries.

Article 3.- This Decision takes effect and applies to written declarations of imports already submitted to the Customs Office as from July 1st, 2000.

Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People�s Committees of the provinces and centrally-run cities shall have to implement this Decision.

For the Minister of Finance

Vice Minister
VU VAN NINH

LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR IMPLEMENTATION OF THE SCHEDULED PROCESS OF IMPORT TAX REDUCTION UNDER THE TEXTILE AND GARMENT AGREEMENT SIGNED BETWEEN VIETNAM AND THE EUROPEAN UNION (EU) COUNTRIES FOR THE 2000-2005 PERIOD

(Promulgated together with the Finance Minister�s Decision No. 160/2000/QD-BTC of September 29, 2000)

Code number

Description of commodity groups

Current

preferential

tax rates

(%)

Tax reduction process

Heading

Subheading

July 1, 2000

-

2001

2002

2003

2004

2005

CHAPTER 52
Cotton

5205

Cotton fiber, (except sewing thread), containing 85% or more by weight of cotton , not yet packed for retail sale

- Carded single cotton fiber:

5205

12

00

- - Of a slenderness of between 232.56 and under 714.29 decitex (from 43 metric number to over 14 metric number)

- Yarn or cabled thread of carded single cotton fiber:

20

18

17

16

14

12

5205

32

00

- - Yarn per single fiber of a slenderness of between 232.56 and under 714.29 decitex (from 43 metric number to over14 metric number)

- Yarn or cable of combed single cotton fiber:

20

18

17

16

14

12

5205

42

00

- - Yarn per single fiber of a slenderness of between 232.56 and under 714.29 decitex (from 43 metric number to over 14 metric number)

20

18

17

16

14

12

5208

Woven fabrics of cotton, containing 85% weighing not more than 200g/m2 or more by weight of cotton,

- Unbleached:

5208

32

00

- - Fabrics with wave design, weighing more than 100g/m2

40

38

34

30

24

20

5208

39

00

- - Other fabrics

- Of single yarn of different colors:

40

38

34

30

24

20

5208

41

00

- - Fabrics with wave design, weighing not more than 100g/m2

40

38

34

30

24

20

5208

49

00

- - Other fabrics

- Printed:

40

38

34

30

24

20

5208

51

00

- - Fabrics with wave design, weighing not more than 100g/m2

40

38

34

30

24

20

5208

53

00

- - 1/2 or 1/3 twill fabric, including cross twill

40

38

34

30

24

20

5208

59

00

- - Other fabrics

40

38

34

30

24

20

5209

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2

- Bleached:

40

38

34

30

24

20

5209

31

00

- - Fabrics with wave design

40

38

34

30

24

20

5209

32

00

- - 1/2 or 1/3 twill fabric, including cross twill

40

38

34

30

24

20

5209

43

00

- - 1/2 or 1/3 twill fabric, including cross twill

- Printed:

40

38

34

30

24

20

5209

51

00

- - Fabrics with wave design

40

38

34

30

24

20

5209

52

00

- - 1/2 or 1/3 twill fabric, including cross twill

40

38

34

30

24

20

5209

59

00

- - Other fabrics

40

38

34

30

24

20

5210

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2

- Printed:

40

38

34

30

24

20

5210

51

00

- - Fabrics with wave design

40

38

34

30

24

20

5210

52

00

- - 1/2 or 1/3 twill, including cross twill

40

38

34

30

24

20

5210

59

00

- - Other fabrics

40

38

34

30

24

20

5211

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2

- Printed:

40

38

34

30

24

20

5211

59

00

- - Other fabrics

40

38

34

30

24

20

5212

Other woven fabrics of cotton

- Weighing not more than 200 g/m2:

40

38

34

30

24

20

5212

13

00

- - Dyed

40

38

34

30

24

20

5212

14

00

- - Of yarn of different colors

40

38

34

30

24

20

5212

15

00

- - Printed

- Weighing more than 200 g/m2:

40

38

34

30

24

20

5212

23

00

- - Dyed

40

38

34

30

24

20

5212

24

00

- - Of yarn of different colors

40

38

34

30

24

20

5212

25

00

- - Printed

40

38

34

30

24

20

CHAPTER 54

Man-made filaments and products thereof

5403

Other garnetted filament yarn (except sewing thread), not yet packed for retail sale, including garnetted monofilament of a slenderness of under 67 decitex

- Yarn or cabled fiber:

5403

41

00

- - Of viscose rayon

0

0

0

0

0

0

5403

42

00

- - Of cellulose acetate

0

0

0

0

0

0

5406

Synthetic or garnetted filament (except sewing thread), already packed for retail sale

5406

20

00

- Garnetted filament

10

10

10

10

10

10

5407

Woven fabrics of synthetic filament, including woven fabrics of materials of Heading No.5404

5407

20

00

- Woven fabrics of fibers in strip or similar forms

40

38

34

30

24

20

5408

Woven fabrics of garnetted filament, including woven fabrics of materials of Heading No.5405

- Other woven fabrics:

5408

34

00

- - Printed with flower patterns

40

38

34

30

24

20

CHAPTER 55

Man-made staple fibers and products thereof

5516

Woven fabrics of garnetted staple fibers

- Containing 85% or more by weight of garnetted staple fibers:

5516

11

00

- - Whether or not bleached

40

38

34

30

24

20

5516

14

00

- - Printed with flower patterns

- Containing less than 85% by weight of garnetted staple fibers, mixed mainly or solely with man-made filament:

40

38

34

30

24

20

5516

24

00

- - Printed with flower patterns

- Containing less than 85% by weight of garnetted staple fibers, mixed mainly or solely with wool or fine animal hair:

40

38

34

30

24

20

5516

34

00

- - Printed with flower patterns

- Containing less than 85% by weight of garnetted staple fibers, mixed mainly or solely with cotton:

40

38

34

30

24

20

5516

44

00

- - Printed with flower patterns

- Other:

40

38

34

30

24

20

5516

94

00

- - Printed with flower patterns

40

38

34

30

24

20

CHAPTER 56

Wadding, felt and non-woven products; special fibers, twine, cords, ropes, cables and

articles thereof

5607

Twine, cords, ropes and cables, whether or not plaited or braided, and whether or not impregnated, coated, covered or sheathed with rubber or plastics

- Of polyethylene or polypropylene:

5607

49

00

- - Other

30

28

24

20

16

12

5607

50

00

- Of other synthetic fibers

30

28

24

20

16

12

5607

90

00

- Of other fibers

30

28

24

20

16

12

5608

Knotted netting of twine, cord or rope; fishing nets and other kinds of nets made of textile materials

- Of man-made textile materials:

5608

11

00

- - Made-up fishing nets

15

15

15

15

15

15

5608

19

- - Other:

5608

19

10

- - - Netting bags

20

20

20

20

20

20

5608

19

90

- - - Others

10

10

10

10

10

10

CHAPTER 57

Carpets and other textile

floor covers

5702

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up in pieces, including"kelem", "schumacks", "karamanie" and other similar hand-woven rugs

- Other, of loop-surface structure, not made up in pieces:

5702

31

00

- - Of wool or fine animal hair

- Other, of loop-surface structure, not made up in pieces:

40

38

34

30

24

20

5702

41

00

- - Of wool or fine animal hair

40

38

34

30

24

20

5702

49

00

- - Of other textile materials

- Other, not of loop-surface structure, not made up in pieces:

40

38

34

30

24

20

5702

91

00

- - Of wool or fine animal hair

40

38

34

30

24

20

5702

99

00

- - Of other textile materials

40

38

34

30

24

20

5703

Carpets and other textile floor coverings, tufted, whether or not made up in pieces

5703

10

00

- Of wool or fine animal hair

40

38

34

30

24

20

5704

Carpets and other textile floor coverings of felt, not tufted or flocked, whether or not made up in pieces

5704

10

00

- Tiles, with a maximum surface area of 0.3 m2

40

38

34

30

24

20

5705

00

00

Other carpets and other textile floor coverings, whether or not made up in pieces

40

38

34

30

24

20

CHAPTER 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings, embroidery

5801

Woven pile fabrics and chenille fabrics, other than those of Heading No.5802 or 5806

- Of cotton:

5801

25

00

- - Warp pile fabrics, cut

40

38

34

30

24

20

CHAPTER 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

5902

Tire cord fabrics of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

5902

10

00

- Of nylon or other polyamides

3

3

3

3

3

3

5902

90

00

- Of other materials

+ Particularly: Of peco fiber

1

5

1

5

1

5

1

5

1

5

1

5

5906

Rubberized textile fabrics, other than those of Heading No. 5902

5906

10

00

- Fabrics with an adhesive layer of a width not exceeding 20 cm

- Other:

10

10

10

10

10

10

5906

91

00

- - Knitted or crocheted

10

10

10

10

10

10

5906

99

00

- - Other

5

5

5

5

5

5

5907

00

Fabrics, otherwise impregnated, coated; painted canvas of a kind used as theatrical scenery, studio backdrop and for similar purposes

5907

00

10

- Painted canvas used as theatrical scenery, studio backdrop or similar purposes

30

28

26

24

22

20

5907

00

90

- Other

10

10

10

10

10

10

5909

00

Textile hosepiping and similar tubing, whether or not lined or armored with metals, with or without accessories of other materials

5909

00

10

- Fire extinguishing hose

0

0

0

0

0

0

5909

00

90

- Other

0

0

0

0

0

0

CHAPTER 60

Knitted or crocheted fabrics

6002

Other knitted or crocheted fabrics

- Other textile fabrics, warp knit(including those made on galloon knitting machines):

6002

42

00

- - Of cotton

40

38

34

30

24

20

6002

43

00

- - Of man-made fibers

40

38

34

30

24

20

6002

92

00

- - Of cotton

40

38

34

30

24

20

6002

93

00

- - Of man-made fibers

40

38

34

30

24

20

6002

99

00

- - Of other textile materials

CHAPTER 61

Articles of apparel and clothing accessories, knitted or crocheted

6102

Women�s or girls� overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of Heading No.6104

6102

30

00

- Of man-made fibers

50

46

42

38

34

30

6103

Men�s or boys� suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

- Suits:

6103

19

00

- - Of other textile materials

- Trousers, bib and brace overalls, breeches and shorts:

50

46

42

38

34

30

6103

49

00

- - Of other textile materials

50

46

42

38

34

30

6104

Women�s and girls� suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

- Suits:

6104

12

00

- - Of cotton fiber

50

46

42

38

34

30

6104

13

00

- - Of synthetic fiber

- Jackets and blazers:

50

46

42

38

34

30

6104

31

00

- - Of wool or fine animal hairs

50

46

42

38

34

30

6104

39

00

- - Of other textile materials

- Dresses:

50

46

42

38

34

30

6104

44

00

- - Of man-made fibers

50

46

42

38

34

30

6104

49

00

- - Of other textile materials

- Skirts and divided skirts:

50

46

42

38

34

30

6104

59

00

- - Of other textile materials

- Trousers, bib and brace overalls, breeches and shorts:

50

46

42

38

34

30

6104

61

00

- - Of wool or fine animal hairs

50

46

42

38

34

30

6104

69

00

- - Of other textile materials

50

46

42

38

34

30

6110

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted

50

46

42

38

34

30

6110

90

00

- Of other textile materials

50

46

42

38

34

30

6111

Babies� garments and clothing accessories, knitted or crocheted

50

46

42

38

34

30

6111

90

00

- Of other textile materials

50

46

42

38

34

30

6115

Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted

- Other:

50

46

42

38

34

30

6115

99

00

- - Of other textile materials

50

46

42

38

34

30

6117

Other clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories

50

46

42

38

34

30

6117

10

00

- Shawls, scarves, muffles, mantillas, veils and the like

50

46

42

38

34

30

6117

20

00

- Ties, bow ties and neckties

50

46

42

38

34

30

CHAPTER 62

Articles of apparel and clothing accessories, not knitted or crocheted

6201

Men�s and boys� overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind cheaters, wind-jackets and similar articles, other than those of Heading No. 6203

- Other:

6201

99

00

- - Of other textile materials

50

46

42

38

34

30

6202

Women�s and girls� overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind cheaters, wind-jackets and similar articles, other than those of Heading No. 6204

- Overcoats, raincoats, car-coats, capes, cloaks and similar articles:

6202

19

00

- - Of other textile materials

- Other:

50

46

42

38

34

30

6202

91

00

- - Of wool or fine animal hairs

50

46

42

38

34

30

6202

99

00

- - Of other textile materials

50

46

42

38

34

30

6205

Men�s and boys� shirts

50

46

42

38

34

30

6205

10

00

- Of wool or fine animal hairs

50

46

42

38

34

30

6205

90

00

- Of other textile materials

50

46

42

38

34

30

6207

Men�s and boys� singlets and other vests, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles

- Underpants and briefs:

6207

11

00

- - Of cotton fiber

50

46

42

38

34

30

6207

19

00

- - Of other textile materials

- Night-shirts, pyjamas:

50

46

42

38

34

30

6207

22

00

- - Of man-made fibers

50

46

42

38

34

30

6207

29

00

- - Of other textile fibers

- Other:

50

46

42

38

34

30

6207

92

00

- - Of man-made fibers

50

46

42

38

34

30

6208

Women�s and girls� singlets and other vests, slips, petticoats, briefs, panties, night-dresses, pyjamas, negligees, bathrobes, dressing gown and similar articles

- Briefs, slips and petticoats:

50

46

42

38

34

30

6208

11

00

- - Of man-made fibers

50

46

42

38

34

30

6208

19

00

- - Of other textile materials

- Night-dresses and pyjamas:

50

46

42

38

34

30

6208

22

00

- - Of man-made fibers

50

46

42

38

34

30

6208

29

00

- - Of other textile materials

- Other:

50

46

42

38

34

30

6208

92

00

- - Of man-made fibers

50

46

42

38

34

30

6209

Babies� garments and clothing accessories, knitted or crocheted

50

46

42

38

34

30

6209

10

00

- Of wool or fine animal fairs

50

46

42

38

34

30

6210

Garments, made up of fabrics of Heading No.5602, 5603, 5903, 5906 or 5907

50

46

42

38

34

30

6210

10

00

- Of fabrics of Heading No.5602 or 5603

50

46

42

38

34

30

6210

40

00

- Other men�s and boys� garments

50

46

42

38

34

30

6210

50

00

- Other women�s and girls� garments

50

46

42

38

34

30

6211

Track suits, ski suits and swimwear; other garments

- Swimwear:

50

46

42

38

34

30

6211

11

00

- - For men or boys

50

46

42

38

34

30

6211

12

00

- - For women or girls

50

46

42

38

34

30

6211

20

00

- Ski suits

- Other men�s or boys� garments:

50

46

42

38

34

30

6211

33

- - Of man-made fibers:

6211

33

10

- - - Space suits, fire-proof suits

5

5

5

5

5

5

6211

33

90

- - - Other

50

46

42

38

34

30

6211

39

- - Of other textile materials:

6211

39

10

- - - Space suits, fire-proof suits

5

5

5

5

5

5

6211

39

90

- - - Other

- Other women�s or girls� garments:

50

46

42

38

34

30

6211

41

00

- - Of wool or fine animal hairs

50

46

42

38

34

30

6211

43

00

- - Of man-made fibers

50

46

42

38

34

30

6211

49

00

- - Of other textile materials

50

46

42

38

34

30

6212

Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted

6212

20

00

- Girdles and panty-girdles

50

46

42

38

34

30

6212

30

00

- Corselettes

50

46

42

38

34

30

6212

90

00

- Other

50

46

42

38

34

30

CHAPTER 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags

I. OTHER GARMENT ARTICLES

6302

Bed linen, table linen, toilet linen and kitchen linen

6302

10

00

- Bed linen, knitted or crocheted

- Other bed linen:

50

46

42

35

28

20

6302

39

00

- - Of other textile materials

- Other table linen:

50

46

42

35

28

20

6302

59

00

- - Of other textile materials

50

46

42

35

28

20

6303

Curtains (including drapes) and interior blinds; curtain or bed valances

- Other:

50

46

42

35

28

20

6303

92

00

- - Of synthetic fibers

50

46

42

35

28

20

6303

99

00

- - Of other textile materials

50

46

42

35

28

20

6304

Other textile articles for covering home furniture, other than those of Heading No.9404

- Bedspreads:

6304

19

00

- - Other

- Other:

50

46

42

35

28

20

6304

91

00

- - Knitted or crocheted

50

46

42

35

28

20

6304

92

00

- - Of cotton fiber, not knitted or crocheted

50

46

42

35

28

20

6304

93

00

- - Of synthetic fibers, not knitted or crocheted

50

46

42

35

28

20

6304

99

00

- - Of other textile materials, knitted or crocheted

6305

Sacks and bags, for packing goods

- Of man-made textile materials:

6305

32

00

- - Sacks or the like for packing flexible intermediate bulk products

50

46

42

35

28

20

6305

33

00

- - Of polyethylene or polypropylene strip or the like

50

46

42

35

28

20